12.4.2008

Official Journal of the European Union

C 92/16

(Case C-37/08)

(2008/C 92/30)

Language of the case: English

Referring court

Parties to the main proceedings

Applicant: RCI Europe

Defendant: Commissioners of HM Revenue and Customs

Questions referred

1.In the context of the services supplied by the Appellant for:

—the enrolment fee;

—the subscription fee; and

—the exchange fee

paid by members of the Appellant's Weeks Scheme, what are the factors to be considered when determining whether the services are ‘connected with’ immovable property within the meaning of Article 9(2)(a) of the Sixth VAT Directive (now Article 45 of the Recast VAT Directive)?

4. In light of the divergent solutions found by different Member States how does the Sixth VAT Directive (now the Recast VAT Directive) characterise the ‘exchange fee’ income of a taxable person received for the following supplies:

—facilitating the exchange of holiday usage rights held by one member of a scheme run by the taxable person for the holiday usage rights held by another member of that scheme; and/or

—supplying usage rights in accommodation purchased by the taxable person from taxable third parties to supplement the pool of accommodation available to members of that scheme.

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, p. 1).

(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, p. 1).